Need help figuring out

• cash and cash equivalents
• invested in capital assets, net of related debt
• restricted for salaries grant
• and unrestricted (deficit)

for statement of net positions

The City of Bernard starts the year of 2017 with the following unrestricted amounts in its general fund cash of $31,750 and investments of $89,000. In addition, it holds a small building bought on January 1, 2016, for general government purposes for $382,000 and related long-term debt of $305,600. The building is being depreciated on the straight-line method over 10 years. The interest rate is 10 8.33 percent. The general fund has four separate functions: general government, public safety. public works, and health and sanitation. poinits Other Information includes the following: Receipts: eBook Property taxes $569, Bee Sales taxes Dividend income 104, 860 29,60 Charges for general government services Charges for public safety services 16, 900 Print 9, 100 Charges for public works Charges for health and sanitation services 5,400 Charges for landfill 10, 300 8.350 References Grant to be used for salaries for health workers (no eligibility requirements) Issued long-term no 34,400 Sold above investments 260,000 Receivables at year-end: 104,350 Payments: Property taxes ($14,500 is expected to be uncollectible) 178, 500 Salary: General government Public safety 17,000 Public works 96,750 Health and sanitation (all from grant) 19, 250 31, 100 tilities: General government Public safety 13, 650 Public works 18, 450 Health and sanitation 16,400 6, 090 Insurance: General government Public safety 31,400 Public works (all prepaid as of the end of the year) 12,000 Health and sanitation 7 , 200 6 , 000 Miscellaneous: General gover Public safety 12, 300 Public works 16,080 Health and sanitation 11, 080 Interest on previous debt 11 , 850 30 , 560 Principal payment on pr Interest on new debt 16 , 760 Building (public works) 23 , 400 Equipment (public safety) 246 , 080 Public works supplies (30% still held) 114 , 080 28 , 080 Investments Ordered but not received: 143, 000 Equipment Supplies 30, 250 7,250 Due at end of year: Salaries: General government Public safety 23, 560 Public works 18, 650 4 ,800 On the last day of the year, the city borrowed $71,000 from a local bank and used that money to buy a truck. The first payment on the loan (plus interest) will be made at the end of the next year. The city started a landfill this year that it is recording within its general fund. It is included as a public works function. Closure costs today would be $306,500 although the landfill is not expected to be filled for nine more years. The city has incurred no costs to date although the landfill is now 15 percent filled. For the equipment and supplies that have been ordered but not yet received, the City Council (the highest decision-making body in the government) has voted to honor the commitment when the items are received. The new building is being depreciated over 20 years using the straight-line method and no salvage value, whereas depreciation of the equipment is similar except that its life is only 10 years. Assume the city records a full year's depreciation in the year of acquisition. The investments are valued at $152,800 at year-end Grow